TÜRKÇE
ENGLISH
Information
| Code | TUR242 |
| Name | General accounting |
| Term | 2023-2024 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ORHAN CENGİZ |
| Course Instructor |
Öğr. Gör.Dr. ORHAN CENGİZ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
In this course it is aim to learn bank transaction and accounting reports.
Course Content
In this course, the basic concepts of accounting as well as the fundemental tables such as balance sheet, income statement, single-and double-sided documents will be examined.
Course Precondition
None
Resources
İbrahim LAZOL-General Accounting
Notes
Course Documents
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learns business concepts. |
| LO02 | Understands the importance of business and business management. |
| LO03 | Performs accounting operations. |
| LO04 | Classifies invoices. |
| LO05 | Prepares invoices and waybills. |
| LO06 | Performs periodical transactions in accounting. |
| LO07 | Performs period-end transactions in accounting. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Transfers basic information about theories, facts, concepts and principles related to tourism and hotel management. | 1 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explains information about legal regulations, professional standards and practices in the field of tourism and hotel management. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Transfer information about the internal and external environmental factors of organizations in the field of tourism and hotel management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Transfers information about service processes and operations in the field of tourism and hotel management. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explains the planning, organization, execution, coordination and control functions of tourism and hotel management management. | 1 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Uses the knowledge acquired in the field of tourism and hotel management in the business environment and profession. | 1 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Uses the physical environment, tools and technologies related to the field of tourism and hotel management. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Uses a foreign language at a level to understand guest requirements and professional international terms of the tourism industry. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Have basic computer usage knowledge and knowledge about information systems used in hotel businesses and the ability to use these software. | 1 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility as a team member. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Establishes effective interpersonal and intercultural communication. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Regularly conducts health, safety and risk assessments in the field of tourism and hotel management. | |
| PLO13 | Bilgi - Kuramsal, Olgusal | Protects the natural environment by adhering to ethical values. | |
| PLO14 | Bilgi - Kuramsal, Olgusal | Pays attention to personal care, hygiene, clothing and appearance. | |
| PLO15 | Yetkinlikler - Öğrenme Yetkinliği | Continuously develops knowledge, skills and competencies in the field of tourism and hotel management. | 1 |
| PLO16 | Bilgi - Kuramsal, Olgusal | Have the ability to think critically, produce alternative solutions and analyze information by obtaining information from different sources. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Communicates effectively with guests and collaborators through written and verbal expression. | |
| PLO18 | Beceriler - Bilişsel, Uygulamalı | Acts in accordance with social, scientific and professional ethical values. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explanation of accounting procedures and principles | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 2 | Creating main and sub accounts | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 3 | Account Concept and Operations | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 4 | Uniform Chart of Accounts and Definition of Accounts | Reading the subject from relevant sources | Öğretim Yöntemleri: Tartışma |
| 5 | Editing the opening record | Reading the subject from relevant sources | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 6 | Prepare opening balance sheet | Reading the subject from relevant sources | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 7 | edit trial balance | Reading the subject from relevant sources | Öğretim Yöntemleri: Gösterip Yaptırma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Operation of current assets | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 10 | Posting current assets | Reading the subject from relevant sources | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 11 | Operation of fixed assets | Reading the subject from relevant sources | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 12 | Recording of fixed assets | Reading the subject from relevant sources | Öğretim Yöntemleri: Gösterip Yaptırma |
| 13 | Editing the ledger | Reading the subject from relevant sources | Öğretim Yöntemleri: Gösterip Yaptırma |
| 14 | Preparation of General Temporary Trial Balance | Reading the subject from relevant sources | Öğretim Yöntemleri: Örnek Olay |
| 15 | monographs | Reading the subject from relevant sources | Öğretim Yöntemleri: Örnek Olay |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 15 | 2 | 30 |
| Out of Class Study (Preliminary Work, Practice) | 10 | 2 | 20 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 10 | 2 | 20 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 1 | 1 |
| Final Exam | 1 | 1 | 1 |
| Total Workload (Hour) | 72 | ||
| Total Workload / 25 (h) | 2,88 | ||
| ECTS | 3 ECTS | ||